North Carolina GOP Pushes Constitutional Amendment on Property Taxes

North Carolina property taxes are levied and collected at the county level, with valuations reset on a reappraisal cycle mandated by state statute. The state constitution already governs broad principles of taxation, and any amendment to it requires a supermajority or standard legislative passage followed by a statewide voter referendum. Constitutional tax provisions are significantly harder to revise than statutory ones, which is why proposals to embed specific tax policies in foundational law tend to receive close scrutiny from legal and policy analysts. The push comes as property values in many North Carolina counties have risen sharply in recent years, intensifying debates over assessment fairness and tax burdens on homeowners.